我国钢铁行业存在问题及对策研究——基于管理会计的视角

Research on the Steel Industry's Problems and Solutions in China——Based on the Management Accounting Perspective

钢铁行业作为我国的支柱产业,为经济发展做出巨大的贡献。当前钢铁行业产能严重过剩,许多企业面临亏损破产的风险,陷入"越亏越干、越干越亏"的怪圈。文章介绍了钢铁行业的现状,从管理会计的视角进行分析,发现钢铁行业存在亏损产品划分不清、供求关系不均衡、进入壁垒过低、退出障碍过高等问题,最后从培养管理会计人才、加强供给侧改革、重视环境污染问题、提高行业准入标准等方面提出对策。

As a backbone industry in our country,the steel industry make a great contribution for economic development. Recently at the background of the overcapacity of steel industry,many enterprises face the risk of loss and bankruptcy,and fall into the cycle——＂the more doing,the more lose＂. This article firstly introduced the present situation of the steel industry,then analyzed the existing problems from the management accounting perspective,found that loss of products division was unclear,supply and demand was imbalance,barriers to entry were too low,and barriers to quit was too high,finally put forward countermeasures,such as training management accounting talents,enhancing supply-side reform,attaching importance to the problem of environmental pollution,and improving the standards for industry access.